An EIN (Employer Identification Number) is a free 9-digit federal tax ID issued by the IRS in the format XX-XXXXXXX. For a non-resident-owned US LLC, it is a hard operational requirement, not a formality.
Without an EIN, you cannot open a US bank account, activate Stripe payment processing, or file required IRS returns. These gates do not open without it.
Here is the critical constraint competitors ignore: the IRS online EIN application requires an SSN (Social Security Number) or ITIN (Individual Taxpayer Identification Number). Non-residents without either cannot use it.
According to the IRS, non-residents must apply via Form SS-4 — the paper application submitted by fax, mail, or the IRS international phone line. Everything you need to understand about the EIN process is covered on the EIN page.
This page explains what an EIN is, why it is non-negotiable, how non-residents obtain one, and what to expect by country.
What Is an EIN? Definition, Format, and Key Documents

EIN Definition Block
An EIN (Employer Identification Number) is a 9-digit federal tax ID issued by the IRS to identify a business entity for tax purposes. The format is always XX-XXXXXXX — a hyphen after the second digit. IRC §6109 (Internal Revenue Code Section 6109) is the statutory basis requiring taxpayer identification numbers on tax filings.
The IRS issues EINs completely free of charge. According to IRS Publication 1635 (‘Understanding Your EIN’), any fee you pay to a formation service covers Form SS-4 preparation labor, not the EIN itself.
After the IRS assigns your EIN, it is valid immediately. The CP 575 a paper confirmation letter, is mailed separately, arriving 2–6 weeks later. The CP 575 is not the EIN. Do not wait for it before opening a bank account or activating Stripe.
EIN vs SSN vs ITIN: Comparison Table
| Dimension |
EIN |
SSN |
ITIN |
| Full Name |
Employer Identification Number |
Social Security Number |
Individual Taxpayer Identification Number |
| What it identifies |
Business entity |
US individual |
Non-resident individual (personal tax) |
| Issued by |
IRS |
Social Security Administration (SSA) |
IRS (via Form W-7) |
| Who needs it |
US businesses, including LLCs and corporations |
US citizens and eligible work-authorized residents |
Non-residents with US tax filing obligations who are not eligible for an SSN |
| Primary purpose |
Business tax reporting and identification |
Personal identification, employment, taxes, and benefits |
Personal tax reporting only |
| Free to obtain |
Yes |
Yes |
Yes |
| Non-resident can obtain |
Yes |
No |
Yes |
| Required for LLC formation |
Usually required after formation |
No |
No |
| Used to open a US business bank account |
Commonly required |
Not required for the business itself |
Sometimes requested for owner verification |
| Used for personal tax returns |
No |
Yes |
Yes |
| Can be used for employment in the US |
No |
Yes |
No |
| Can build personal credit history |
No |
Yes |
Generally no |
| Format |
9 digits (XX-XXXXXXX) |
9 digits (XXX-XX-XXXX) |
9 digits (9XX-XX-XXXX) |
| Validity |
Remains with the business |
Remains with the individual |
May expire if not used on tax returns for several years |
| Non-resident LLC owner typically needs |
Yes |
Not eligible |
Only if personal US tax obligations require it |
Seven Reasons a Non-Resident US LLC Owner Must Have an EIN
1. US Business Bank Account (Mercury, Wise, Relay)
Mercury requires a US LLC and an EIN (Employer Identification Number US business tax ID) to open a business account. No SSN or US address is needed from the founder. Mercury is a fintech, not a bank deposits are FDIC-insured via partner banks Choice Financial Group and Column N.A.
Note: according to Mercury prohibited-countries list, founders domiciled in Nigeria, Pakistan, or the Philippines cannot apply. India and UAE founders may apply subject to standard KYC checks.
2. Stripe and Payment Processor Activation
Stripe requires a verified EIN to fully activate payment processing on a US LLC account. Stripe determines eligibility by where the business is registered, not where the founder lives.
This matters directly for founders from India, Nigeria, Pakistan, and the Philippines. Local Stripe access is restricted or unavailable in those countries. A US LLC registration unlocks full USD Stripe access regardless of the founder’s nationality.
Founders running e-commerce operations should also review whether they need an EIN specifically for their sales model Do I Need an EIN for Dropshipping covers that question in detail.
3. IRS Tax and Information Return Filing
Every federal filing, Form 1065 (partnership return), Form 5472, and all payroll forms, requires your EIN. The IRS cannot process returns without it.
Zero US income does not eliminate your filing obligation. A foreign-owned LLC with no revenue may still owe an information return.
4. Form 5472: The Filing Non-Residents Cannot Skip
Form 5472 is an IRS information return for foreign-owned single-member US LLCs. It is filed with a pro-forma Form 1120 annually whenever there are reportable transactions, including capital contributions and distributions.
The penalty for failure to file is $25,000 per form per year under IRC §6038A. An additional $25,000 applies for every 30-day period after 90 days from IRS notice. There is no maximum cap.
A multi-member LLC files Form 1065 instead, due March 15 (extension to September 15). That return also requires an EIN.
5–7. Contractors, Licenses, and Personal Privacy
Paying a contractor requires an EIN on IRS Form 1099-NEC. Most state business license applications ask for one. Using an EIN instead of a personal SSN or ITIN on business documents reduces personal identity exposure.
Before issuing a 1099-NEC, you collect a W-9 from each US contractor you pay, Form W-9 Explained in Detail covers how that works and when a W-8 applies instead for non-residents.
How Non-Residents Apply for an EIN Without an SSN
Why the IRS Online Application Is Closed to Non-Residents
The IRS online EIN application requires an SSN (Social Security Number) or ITIN (Individual Taxpayer Identification Number). Most non-residents have neither. The online portal blocks you entirely, not as a policy choice, but as a hard technical gate. Your three options are fax, phone, or mail.
Method 1: Fax Form SS-4 (Recommended)
Form SS-4 is the IRS application for an EIN. Understanding What is Form SS-4 before you fill it out reduces errors that delay processing. The IRS routes fax applications by where the entity is located not where the owner lives:
– Entity with a principal business, office, or legal residence in a US state or DC: fax 855-641-6935 (EIN Operation, Cincinnati). A US LLC with a registered-agent address in its formation state generally qualifies for this line.
– Entity with no presence in any US state: fax 855-215-1627 from within the US, or 304-707-9471 from outside the US (EIN International Operation, Cincinnati).
Many non-resident filers use the international line; either way, include a return fax number on your SS-4. According to the IRS, the EIN arrives back by fax in approximately 4 business days. Without a return fax number, the IRS mails it adding approximately 4 weeks.
Founders in Nigeria, Pakistan, and Bangladesh should fax rather than mail to avoid postal delays.
During IRS high-inventory periods, including the January–April tax season fax processing may extend beyond 4 business days.
Method 2: IRS International Phone Line
Call 267-941-1099, Monday–Friday, 6 a.m.–11 p.m. Eastern. According to the IRS, the EIN can be issued during the call. Line congestion and disconnects are common, fax is the more reliable path.
Method 3: Mail (Slowest)
Mail your completed Form SS-4 to the IRS. Processing takes approximately 4 weeks from receipt. Use this only if fax is unavailable.
Responsible Party Rule on Form SS-4
The ‘responsible party’ is the individual who controls the LLC and its funds. Since 2018, the IRS requires this to be a natural person, not another company or entity. For a single-member LLC, this is the sole member. If you have no SSN or ITIN, write ‘none’ in that field. The IRS processes fax and mail applications without one.
One important constraint: the IRS limits EIN issuance to one per responsible party per day, relevant if you are forming multiple LLCs simultaneously.
EIN Timeline by Application Method: What to Expect
Timeline Table
| Method |
Typical Timeline |
Key Condition |
| Fax with return fax number |
~4 business days |
IRS faxes back a cover sheet containing the EIN |
| Fax without return fax number |
~4 weeks additional |
IRS sends the EIN notice by postal mail instead of fax |
| Phone (267-941-1099) |
EIN issued during the call, if successful |
Available Mon–Fri, 6 a.m.–11 p.m. Eastern Time; long hold times and disconnects are common |
| Mail |
~4 weeks |
Slowest method; not recommended if postal service is unreliable |
| CP 575 EIN Confirmation Letter |
Typically 2–6 weeks after EIN issuance |
Issued for all EIN applications and delivered separately by mail |
According to the IRS, faxing Form SS-4 with a return fax number returns the EIN in approximately 4 business days. Without a return fax number, the IRS mails it, adding approximately 4 weeks.
Peak Season Warning: January–April
IRS processing slows during high-volume periods, particularly the January–April tax season. Fax processing may extend beyond 4 business days during these windows. Plan accordingly, do not schedule bank account steps immediately after filing.
Founders in Nigeria, Pakistan, and Bangladesh should prioritize fax over mail. Postal delivery to these countries adds unpredictable weeks to an already slow method.
Operational Note: EIN vs CP 575 for Bank Accounts
The EIN is valid immediately upon IRS assignment. Mercury does not require the CP 575 — the number itself is sufficient.
Wise Business account is different. According to Wise documentation, Wise may require an official IRS EIN confirmation document a CP 575, 147C, or IRS-stamped SS-4 during US LLC business verification. The EIN number alone may not pass compliance review. The CP 575 arrives 2–6 weeks after issuance. If it has not arrived, request a 147C from the IRS as an alternative.
One additional constraint: a new EIN takes up to approximately 2 weeks to enter IRS permanent records. Until then, it cannot be used to e-file returns or pass IRS TIN matching.
EIN and Payment Access by Country: India, Pakistan, Nigeria, UAE, Philippines
Stripe eligibility is determined by where your business is legally registered, not where you live. A US LLC is US-registered, making it Stripe-eligible regardless of founder nationality.
India: Stripe Invite-Only, Mercury Open
Stripe moved India-registered businesses to invite-only in May 2024. Self-serve signup is unavailable for India-local entities. A US LLC gives an India-based founder full USD Stripe access without an invitation. According to Mercury, Mercury does not list India as prohibited India-domiciled founders may apply subject to standard KYC.
Nigeria: Stripe Blocked Locally, Mercury Prohibited, EIN Unlocks Both via US LLC
Stripe does not directly support Nigerian-registered businesses; in-country access runs through Paystack, which Stripe owns. According to Mercury , Mercury prohibits Nigeria-domiciled founders. A US LLC with an EIN unlocks full USD Stripe via US registration.
According to wise, Wise Business account generally accepts Nigeria-resident owners of US LLCs with an EIN, subject to enhanced KYC approval is not guaranteed and document scrutiny is strict.
UAE: Stripe Available, Mercury Open
According to stripe, Stripe is available in the UAE. According to Mercury , Mercury does not list UAE as prohibited. An EIN is still required to open a Mercury account and activate Stripe on the US LLC.
Pakistan: Stripe Unavailable Locally, Mercury Prohibited the EIN Is the Gateway
Stripe is not available to Pakistan-registered businesses at all a US LLC is the standard route to Stripe access for Pakistani founders. According to Mercury, Mercury prohibits Pakistan-domiciled founders. Wise Business accepts Pakistan-resident owners of US LLCs with an EIN, subject to enhanced KYC approval is not guaranteed. The EIN is the document that makes both Stripe activation and Wise Business possible.
Philippines: Mercury Prohibited, Wise Is the Path
According to Mercury, Mercury prohibits Philippines-domiciled founders. Wise Business accepts Philippines-resident owners of US LLCs with an EIN, subject to standard KYC Wise has operated fully in the Philippines since May 2024. A US LLC with an EIN gives Philippine founders full USD Stripe access re gardless of local platform limitations.
One compliance note: per FinCEN’s interim final rule effective March 26, 2025, US-formed LLCs including those owned by non-residents are exempt from BOI (Beneficial Ownership Information) reporting under the Corporate Transparency Act. The final rule is still pending; re-verify before making compliance decisions.
Lost EIN, CP 575, and How to Cancel an EIN Account
How to Retrieve a Lost EIN and Request a 147C Letter
An EIN (Employer Identification Number your US business tax ID) never expires and is never reassigned. Losing your confirmation letter does not mean losing your EIN.
Check these sources first: prior tax returns, bank account opening documents, or any IRS correspondence. If unavailable, call the IRS Business & Specialty Tax Line at 800-829-4933, Monday–Friday, 7 a.m.–7 p.m. local time. Request a 147C EIN Verification Letter if you are unfamiliar with this document, What is a 147c Letter explains exactly what it is, when the IRS issues it, and how to use it for bank and payment-processor verification.
The CP 575 confirmation letter is issued once and never reissued. The 147C is the only IRS-accepted substitute.
Non-residents calling from India, Nigeria, Pakistan, the UAE, or the Philippines cannot treat 800-829-4933 as toll-free international calls to US 800 numbers incur charges. Use VoIP software or have a US-based representative make the call.
Wise Business account may require an official IRS EIN confirmation document CP 575, 147C, or IRS-stamped SS-4 — not just the EIN number itself. Plan for this before applying.

How to Close an EIN Business Account (Not Cancel the Number)
An EIN cannot be cancelled. It is permanently assigned to your entity.
To close the IRS business account, send a written request to IRS, Cincinnati OH 45999. Include the entity name, EIN, address, and reason for closing. The number remains permanently on record.
Closing the EIN account does not dissolve your LLC. State dissolution requires a separate filing with your state of formation.
Frequently Asked Questions
Can I get an EIN as a non-US resident with no SSN or ITIN?
Yes. Non-residents without an SSN or ITIN apply using Form SS-4 via fax or the IRS international phone line (267-941-1099, Monday–Friday, 6 a.m.–11 p.m. Eastern). The IRS online application requires an SSN or ITIN and is not an option for most non-residents.
Fax Form SS-4 with a return fax number (domestic line 855-641-6935 for a US-state LLC; international line 304-707-9471 from outside the US) and receive your EIN in approximately 4 business days.
Is an EIN free, or do formation services charge for it?
According to IRS Publication 1635, EINs are issued at no charge. Formation services charge only for preparing and submitting Form SS-4 on your behalf not for the EIN itself.
How long does it take to get an EIN if I’m based in India?
India-based founders follow the same non-resident process: fax Form SS-4 with a return fax number (855-641-6935 for a US-state LLC, or 304-707-9471 via the international line from outside the US). According to the IRS, processing takes approximately 4 business days. Allow extra time during the January–April tax season processing may extend beyond that estimate.
I’m in Nigeria. Mercury is blocked. Can I still open a US bank account with my EIN?
Yes. Mercury prohibits Nigeria-domiciled founders. Wise Business generally accepts Nigeria-resident owners of US LLCs with an EIN, subject to enhanced KYC. Have your CP 575 or 147C EIN Verification Letter ready the EIN number alone may not satisfy Wise’s compliance review. Approval is not guaranteed.
Does my US LLC need to file anything with the IRS even if I have no US income?
Yes. According to the IRS, a foreign-owned single-member US LLC must file Form 5472 plus a pro-forma Form 1120 annually if there are reportable transactions including capital contributions and distributions. Zero US income does not eliminate this obligation. The penalty for failure to file is $25,000 per form per year, with no maximum cap.
Can I open a Stripe account with my US LLC if I live in the UAE?
Yes. According to stripe, eligibility is determined by where the business is legally registered, not where the founder lives. A US LLC is US-registered and therefore Stripe-eligible. Stripe requires a verified EIN to fully activate payment processing. Mercury does not list UAE as a prohibited country, so UAE founders may also apply for Mercury.
What is the difference between an EIN, SSN, and ITIN?
An EIN (Employer Identification Number ) identifies a business entity issued free by the IRS, available to any LLC owner. An SSN (Social Security Number) identifies US citizens and authorized residents for personal taxes not available to non-residents.
An ITIN (Individual Taxpayer Identification Number) identifies a non-resident individual for personal US tax filing, applied for via Form W-7. A non-resident forming a US LLC needs an EIN for the business; an Individual Taxpayer Identification Number may be needed later for personal US tax filings.
I lost my CP 575 letter. Is my EIN still valid?
Yes. According to the IRS, an EIN never expires and is never reassigned. The CP 575 is a one-time confirmation letter the IRS does not reissue it. Request a 147C EIN Verification Letter by calling the IRS Business & Specialty Tax Line at 800-829-4933. Note: Wise and some banks require the CP 575, 147C, or IRS-stamped SS-4 not just the EIN number.
Do I need to file a BOI report for my US LLC as a non-resident owner?
No. Per FinCEN’s interim final rule effective March 26, 2025, US-formed LLCs including those owned by non-residents are exempt from BOI (Beneficial Ownership Information) reporting. The requirement currently applies only to foreign-law entities registering to do business in a US state. The final rule is still pending re-verify before making compliance decisions.
How many EINs can I get if I’m forming multiple US LLCs?
According to the IRS, EIN issuance is limited to one per responsible party per day across all application methods. Each LLC requires its own Employer Identification Number . If you are the sole member of multiple LLCs, stagger applications one per business day.
Conclusion
An EIN is not optional for a non-resident-owned US LLC. Without it, US bank accounts, Stripe activation, and IRS information filings are all blocked.
Non-residents apply via Form SS-4 by fax (855-641-6935 domestic line for a US-state LLC, or 304-707-9471 international line from outside the US), or by phone at 267-941-1099 (Monday–Friday, 6 a.m.–11 p.m. Eastern).
According to the IRS, fax applications with a return fax number receive the EIN in approximately 4 business days. Allow extra time during the January–April tax season, when IRS processing slows.
Bizstartz Pro ($299 + state fees) includes Form SS-4 preparation and IRS submission. If your LLC is already formed and you need only the EIN, standalone EIN service is available contact Bizstartz directly.
Haven’t formed your LLC yet? That step comes first.